Tax Invoice Intimation for 2018-19

[Asked by Guest]

Dear Experts,

What is the procedure for giving intimation of tax invoice numbers to the department under GST regime for the next accounting year 2018-19 ?

[Rajagopalan Ranganathan]

Sir,

According to rule 48 (3) of CGST Rules, 2017 " The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. " There is specific column in GSTR 1 return for this purpose. Please refer to Column 13. This means you have to intimate the serial number of invoices for each month not once in a year.

[Ganeshan Kalyani]

Intimation of number of invoices issued forms part of GSTR1.

Dear Experts

Thanks for the prompt reply

Dear Sir, I agree with the reply of Mr. Rajagopalan Ranganathan, but in excise regime, at the year begining we were intimating the number range to the CE and also monthly ER1 return we were providing the number of invoices issued during the month. If we consider this means we need to intimate in writing to the local gst office.

[KASTURI SETHI]

As per Rule 48(3) of CGST Rules, 2017 mentioning serial no. of invoices in GSTR-1 filed, is itself intimation to the Jurisdictional Officer as various returns are automatically transmitted to the Range Officer/Jurisdictional Officer by the Common Portal System.

Hence no need of giving intimation manually to the Range Officer. Earlier practice in Central Excise/Service Tax is a matter of bygone era. Every item of work is being computerized as well as online through Common Portal System. Slowly and gradually the whole departmental work will be paperless.

[Ganeshan Kalyani]

Returns are online filed online in GSTN which means all the data has been collected by the department on monthly / quarterly basis. number of Invoices issued during the period is also furnished in the return hence the department is receiving the information on periodical basis. Thus manual submission of information as regard invoice series is not called for .

[YAGAY and SUN]

Mentioning the serial numbers of invoices in the GST Return serves two purposes, namely:

1. By default intimation to the GST Department
2. Control on such Invoices numbers

AI Summary

Invoice serial number intimation must be furnished monthly via GSTR 1; manual submission to local office not required.
The serial numbers of invoices issued during each tax period must be furnished electronically in the dedicated column of GSTR 1 filed on the common portal; this electronic furnishing serves as intimation to the tax administration and is transmitted to the jurisdictional officer, eliminating the need for separate manual submission of invoice series.